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Frequently Asked Questions About Agricultural Exemptions

2 - Are there any special provisions for sales by farmers?

Yes. The tax does not apply to the sale of an agricultural product by a farmer. Sales of flowers, sod, decorative trees, shrubs and any other product usually sold by a nursery or horticulturist do not qualify for this exemption.



 
Links for Agricultural Exemptions FAQs
Business Tax Types
Sales and Use Tax
Filing Information
Tax Exemptions
Agricultural Exemptions
Agricultural Exemptions FAQs
  q1 - 1 - What records of sales should vendors who sell agricultural equipment and supplies maintain?
  q2 - 2 - Are there any special provisions for sales by farmers?
  q3 - 3 - Are there any exemptions for food processing?
 
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